Customs Act 2015
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Number 18 of 2015 | ||
Customs Act 2015 | ||
CONTENTS | ||
Preliminary and General | ||
Section | ||
5. Continuity and construction of certain references to old and new law | ||
Customs Controls | ||
8. Customs control of movement of vessels into and out of State | ||
10. Customs control of movement of aircraft into and out of State | ||
Offences, Penalties and Proceedings | ||
14. Offences relating to improper importation or exportation of goods | ||
Powers of Officers of Customs | ||
35. Power to deal with seizures, before and after condemnation | ||
Administration | ||
EU and International Obligations | ||
40. Administrative penalties for contravention of Customs Acts | ||
42. Controls of cash entering or leaving European Union through the State | ||
Customs Appeals | ||
48. Effect of lodgement of appeal on decision to which appeal relates | ||
Miscellaneous | ||
50. Prohibited or restricted goods on importation or exportation | ||
52. Amendment of section 1078 (Revenue offences) of the Taxes Consolidation Act 1997 | ||
Repeals and Revocations | ||
Enactments Repealed | ||
Statutory Instruments Revoked | ||
Council Convention on Centralised Customs Clearance Concerning the Allocation of National Collection Costs Retained When Traditional Own Resources are Made Available to the EU Budget | ||
Acts Referred to | ||
Central Bank Act 1942 (No. 22) | ||
Communications Regulation (Postal Services) Act 2011 (No. 21) | ||
Criminal Procedure Act 1967 (No. 12) | ||
Customs (Amendment) Act 1942 (No. 21) | ||
Customs (Officers) Act 1881 (44 & 45 Vict., c. 30) | ||
Customs Act 1849 (12 & 13 Vict., c. 90) | ||
Customs Act 1956 (No. 7) | ||
Customs Acts | ||
Customs and Excise (Miscellaneous Provisions) Act 1988 (No. 10) | ||
Customs and Inland Revenue Act 1878 (41 & 42 Vict., c. 15) | ||
Customs and Inland Revenue Act 1879 (42 & 43 Vict., c. 21) | ||
Customs and Inland Revenue Act 1883 (46 & 47 Vict., c. 10) | ||
Customs Consolidation Act 1853 (16 & 17 Vict., c. 107) | ||
Customs Consolidation Act 1876 (39 & 40 Vict., c. 36) | ||
Customs Consolidation Act 1876 Amendment Act 1887 (50 & 51 Vict., c. 7) | ||
Customs Tariff Act 1876 (39 & 40 Vict., c. 35) | ||
Customs, Inland Revenue and Savings Banks Act 1877 (40 & 41 Vict., c. 13) | ||
Data Protection Act 1988 (No. 25) | ||
Data Protection Acts 1988 and 2003 | ||
Finance (No. 2) Act 2008 (No. 25) | ||
Finance Act 1914 (4 & 5 Geo. 5, c.10) | ||
Finance Act 1925 (No. 28) | ||
Finance Act 1933 (No. 15) | ||
Finance Act 1934 (No. 31) | ||
Finance Act 1936 (No. 31) | ||
Finance Act 1938 (No. 25) | ||
Finance Act 1940 (No. 14) | ||
Finance Act 1943 (No. 16) | ||
Finance Act 1946 (No. 15) | ||
Finance Act 1952 (No. 14) | ||
Finance Act 1963 (No. 23) | ||
Finance Act 1967 (No. 17) | ||
Finance Act 1969 (No. 21) | ||
Finance Act 1971 (No. 23) | ||
Finance Act 1974 (No. 27) | ||
Finance Act 1976 (No. 16) | ||
Finance Act 1978 (No. 21) | ||
Finance Act 1983 (No. 15) | ||
Finance Act 1992 (No. 9) | ||
Finance Act 1997 (No. 22) | ||
Finance Act 2001 (No. 7) | ||
Finance Act 2003 (No. 3) | ||
Finance Act 2007 (No. 11) | ||
Finance Act 2010 (No. 5) | ||
Finance Act 2011 (No. 6) | ||
Income Tax Acts | ||
Interpretation Act 2005 (No. 23) | ||
Medical Practitioners Act 2007 (No. 25) | ||
Misuse of Drugs Act 1977 (No. 12) | ||
Nurses Act 1985 (No. 18) | ||
Nurses and Midwives Act 2011 (No. 41) | ||
Petty Sessions Ireland Act 1851 (14 & 15 Vict., c. 93) | ||
Post Office (Parcels) Act 1882 (45 & 46 Vict., c. 74) | ||
Probation of Offenders Act 1907 (7 Edw. 7, c. 17) | ||
Revenue Act 1883 (46 & 47 Vict., c. 55) | ||
Revenue Act 1884 (47 & 48 Vict., c. 62) | ||
Revenue Act 1889 (52 & 53 Vict., c. 42) | ||
Revenue Act 1898 (61 & 62 Vict., c. 46) | ||
Revenue Act 1909 (9 Edw. 7, c. 43) | ||
Road Traffic Act 1961 (No. 24) | ||
Smuggling Act 1805 (45 Geo. 3, c. 121) | ||
Smuggling Act 1807 (47 Geo. 3 sess. 2, c. 66) | ||
Smuggling Act 1808 (48 Geo. 3, c. 84) | ||
Smuggling Act 1809 (49 Geo. 3, c. 62) | ||
Smuggling Act 1819 (59 Geo. 3, c.121) | ||
Smuggling Act 1822 (3 Geo. 4, c.110) | ||
Taxes Consolidation Act 1997 (No. 39) | ||
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Number 18 of 2015 | ||
CUSTOMS ACT 2015 | ||
An Act to revise and partially consolidate the law relating to customs; to repeal the Customs Consolidation Act 1876 and certain other enactments; to make provision in connection with Council Regulation (EEC) No. 2913/92 of 12 October 1992 establishing the Community Customs Code; to give continuing effect to the Customs Co-operation Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on mutual assistance and co-operation between customs administrations, done at Brussels on 18 December 1997 (Naples II Convention); to give effect to the Council Convention on centralised customs clearance concerning the allocation of national collection costs retained when traditional own resources are made available to the EU budget, done at Brussels on 10 March 2009; to give effect to Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (CIS Decision); and to provide for related matters. | ||
[18 th June, 2015] | ||
Be it enacted by the Oireachtas as follows: |